Service by way of grant of mining rights by State Govt classifiable under heading 997337

In re Broad Son Commodities Pvt. Ltd. (GST AAAR Bihar) AAAR held that service by way of grant of mining rights by the State Government is classifiable under heading 997337 and is covered by serial number 17 of notification number 11/2017 Central/State Tax (Rate), dated 28.06.2017, and the said service is taxable at the rate of 18% (9% CGST + 9% SGST) during the period 01.07.2017 to 31.12.2018; Post 1st January, 2019 no dispute remains, it is taxable at the rate of 18% (9% CGST + 9% SGST) as stated above. FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, BIHAR Salient features o...